Company registration number: SC545895
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Birnam Investments Ltd
Pages for filing with the Registrar
Birnam Investments Ltd
Accountants’ Report to the Director for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Birnam Investments Ltd for the year ended 31 December 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Director of Birnam Investments Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Birnam Investments Ltd and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Birnam Investments Ltd and its Director for our work, or for this report.
It is your duty to ensure that Birnam Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Birnam Investments Ltd. You consider that Birnam Investments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Birnam Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
NM Advisory Limited
1 Hill Street
Edinburgh
EH2 3JP
United Kingdom
Date: 24 September 2026
1
Company registration number: SC545895
Birnam Investments Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Tangible assets 4 - -
Current assets
Cash at bank and in hand 18,284 20,567
18,284 20,567
Creditors: amounts falling due within one year
(960) (1,440)
Net current assets 17,324 19,127
NET ASSETS 17,324 19,127
Capital and reserves
Called up share capital 100 100
Profit and loss account 17,224 19,027
TOTAL EQUITY 17,324 19,127
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Dr F Clunie, Director
23 September 2026
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Birnam Investments Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Birnam Investments Ltd is a private company registered in Scotland. Its registered number is SC545895. The company is limited by shares. Its registered office is 14 Dalrymple Crescent, Edinburgh, EH9 2NX.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Computer equipment -
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 1,887
At 31 December 2025 1,887
3
Birnam Investments Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Depreciation
At 1 January 2025 1,887
At 31 December 2025 1,887
Net book value
At 31 December 2025 -
At 31 December 2024 -
4